Research On Tax Risk Of "Going Out" Enterprises In Shandong Province Under The Background Of "One Belt And One Road"

The construction of the “One Belt and One Road” is an important measure for China's external development in the new period and is conducive to the realization of a win-win vision for the development of China's and its countries along the route.As a coastal economy province,Shandong plays an important role in the construction of the “Belt and Road Initiative.” Many companies are also actively responding to the “One Belt and One Road” call and using their own advantages,have gone abroad to open up markets.In the process of “going out”,due to lack of experience and insufficient understanding of the laws of the country's taxation system,etc.,it may increase the probability of occurrence of taxation risks and thus adversely affect the business development of the company.Therefore,studying the tax risk that “going out” enterprises may encounter can help companies to raise their awareness of tax prevention in the process of “going out” and achieve longer-term development,and at the same time,it can also help safeguard national tax rights and interests.What is the state tax system of the countries along the border with our province? What is the status of Shandong enterprises in participating in the construction of the “Belt and Road”? What tax risks do companies face in going out? Which "going out" companies have more mature experiences to learn from or what immature practices are worth reflecting on? What measures should the parties take to guard against it?The article starts with the above issues as a starting point and begins with the background of the “One Belt and One Road” approach.It summarizes domestic and international research related to “going out” companies through literature analysis,and introduces related tax risk management and international taxation.The relevant theoretical basis.Secondly,it briefly describes the status quo of Shandong enterprises' participation in the “Belt and Road Initiative”,including the “going out” trade situation of Shandong enterprises,the main constituents of enterprises going out,and the major industries for foreign investment and key projects for cooperation.Thirdly,we analyze the tax risk of “going out” companies and their causes from a macro perspective,and select one of the typical cases from the perspective of mergers and acquisitions to specifically discuss the tax risks and related experiences and lessons faced by “going out” companies.Finally,the prevention and control measures for tax risk of “going out” enterprises are proposed from three different subject levels: the company itself,the state,and the intermediary institutions.